Tax and share farmers

Tax and share farmers - 1993 - Taxation 131(3397) 1 April 1993, 9-11(3) .

Discusses statute and case law relating to share farming and raises questions on `occupation` for tax purposes.


BACK V DANIELS
CALDER V ALLANSON
DAWSON V COUNSELL
FARMING
HAWKER V COMPTON
INCOME & CORPORATION TAXES ACT 1988 S832
RUSSELL V HIRD & MERCIER
SHARE FARMING
TAXATION OF CHARGEABLE GAINS ACT 1992